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MATTER OF UPSTATE NEW YORK LABORERS' EDUC. & TRAINING FUND v. OSWEGO TOWN ASSESSOR'S OFFICE

224 A.D.2d 1029 (1996)

637 N.Y.S.2d 588

In the Matter of Upstate New York Laborers' Education and Training Fund, by William Shannon as Trustee, Appellant, v. Oswego Town Assessor's Office et al., Respondents

Appellate Division of the Supreme Court of the State of New York, Fourth Department.

February 2, 1996

Judgment unanimously reversed on the law with costs and petition granted.

Memorandum:

In this proceeding pursuant to article 7 of the Real Property Tax Law, petitioner challenges respondents' 1993-1994 assessment of its 20-acre parcel located in the Town of Oswego. Petitioner contends that it is entitled to an exemption from real property taxes pursuant to Real Property Tax Law § 420-a (1) (a). Petitioner met its burden of demonstrating its entitlement...

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